From voluntary to state control and the emergence of the department in UK hospital accounting

Accounting, Business and Financial History

Volumn 13, Issue 2, 2003, Pages 99-123

  Robson, Neil ^a  

^a UNIVERSITY OF THE WEST OF ENGLAND   (United Kingdom)

Author keywords

Budgets; Costing; Department; Hospital accounting; Uniform accounts; Voluntary

Indexed keywords

EID: 0347530351     PISSN: 09585206     EISSN: None     Source Type: Journal    
DOI: 10.1080/095852000084969     Document Type: Review

References (75)

1. Abel-Smith (1964) The Hospitals 1800-1948 A Study in Social Administration in England and Wales, Massachusetts: Harvard University Press.
2. Accountant, The (1946) 'Hospital accounts: the need for revision', 17 August: 78.
3. Accountant, The (1949) 'Hospital finance and accounts', 20 August: 185.
4. Accountant, The (1952) 'Hospital finance and accounts, survey and retrospective, by G. McLachlan', 11 October: 409.
5. Bradbeer Report (1954) Report of the committee on the Internal Administration of Hospitals, London: HMSO.
6. British Medical Journal (1952) 'Hospital cost accounting', 6 December: 1247-9.
7. British Medical Journal (1955) 'Cost of costing', 6 August: 371-2.
8. Broadbent, J., Laughlin, R. and Read, S. (1991) 'Recent financial and administrative changes in the NHS: a critical theory analysis', Critical Perspectives on Accounting, 2: 1-29.
9. Burdett, H. (Sir) (1890) Hospitals and Asylums of the World, 4 Vols, London.
10. Burdett, H. (Sir) (1893, 1903 and 1916) The Uniform System of Accounts, London: The Scientific Press.
11. Burns, J. (2000) 'The dynamics of accounting change inter-play between new practices, routines, institutions, power and politics', Accounting, Auditing and Accountability Journal, 13: 1-23.
12. Chua, W.A. and Preston, A. (1994) 'Worrying about accounting in health care', Accounting, Auditing and Accountability Journal, 7: 4-17.
13. Committee of Regional Hospital Board Treasurers (1952) Hospital Cost Accounting, Second Report of the Costing Sub-committee of Regional Treasurers.
14. Curtis, G.W. (1924) 'Better management of hospital through budget control', Modern Hospital 331-4.
15. Dawson, P. (1994) Organizational Change: A Processual Approach, London: Paul Chapman Publishing.
16. Department of Health (1997) The New NHS: Modern, Dependable, Cm 3807, London: The Stationery Office.
17. DiMaggio, P.J. and Powell, W.W. (1983) 'The iron cage revisited: institutional isomorpism and collective rationality in organizational fields', American Sociological Review, 48: 147-60.
18. Ellwood, S. (1990) 'The role of cost information under managed competition', Management Accounting, CIMA.
19. Fleischman, R.K. (2000) 'Completing the triangle: Taylorism and the paradigms', Accounting, Auditing and Accountability Journal, 13: 1-22.
20. Foot, M., (1962) Aneurin Bevan, London: MacGibbon and Kee.
21. Gray, A. and Jenkins, B. (1993) 'Codes of accountability in the new public sector', Accounting, Auditing and Accountability Journal, 6(3): 52-67.
22. Griffiths, R. (1983) NHS Management Inquiry, (The Griffiths Report), London: Department of Health and Social Security.
23. Guillebaud, C.W. (1956) Report of the Committee of Enquiry into the Cost of the National Health Service, Cmnd. 9663, London: HMSO.
24. Guthrie, J. (1994) Understanding Australian federal public sector accounting developments in their context, Unpublished PhD.
25. Hawkins, L.W. (1921) Cost Accounts, an Explanation and a Guide to Practice, London.
26. Hood, C. (1995) 'The "new public management" in the 1980s: variations on a theme', Accounting, Organisation and Society, 20: 93-109.
27. Hopwood, A.G. (1987) 'The archaeology of accounting systems', Accounting, Organisations and Society, 12: 207-34.
28. Hospital, The (1897) 'The distribution of the hospital Sunday and Saturday funds', 6 November: 103.
29. Hospital, The (1920) 'Sir Henry Burdett 1847-1920', 8 May: 139.
30. Hospital, The (1948) 'Hospital accounting', July: 296.
31. Hospital, The (1948) 'Division of hospital facilities', December: 591.
32. Hospital, The (1950a) 'Annual conference: opening by the Minister', June: 429.
33. Hospital, The (1950b) 'Hospital accounting: interim report of the sub-committee of regional hospital board treasurers', June: 461.
34. Humphrey C., Miller, P. and Scapens, R.W. (1993) 'Accountability and accountable management in the UK public sector', Accounting, Auditing and Accountability Journal, 6: 7-29.
35. Institute of Health Service Administrators (1948) Hospital Accounts, Report of Joint Committee, The Institute of Health Service Administrators, London.
36. Jones, M.J. and Mellett, M. (2000) 'Determinants of changes in accounting practice: accounting and the health service', Conference paper, British Accounting Association at Exeter, April 2000.
37. Johnson, H.T. and Kaplan, R.S. (1987) Relevance Lost; The Rise and Fall of Management Accounting. Harvard Business School Press, Boston, Massachusetts.
38. King Edwards Hospital Fund (1952) Report on Costing Investigations for the Ministry of Health, London.
39. Kirkham L.M. and Loft, A. (2000) 'Accounting and the governance of the public sector: the case of local authority Direct Labour Organisations in the UK', paper given to the IPA Conference.
40. Klein, R. (1995) The New Politics of the NHS, 3rd edn, Longman, London.
41. Körner Report (1984) Reports of the Steering Group on Health Services Information (The Körner Report), London: HMSO.
42. Laughlin, R. and Broadbent, J. (1992) 'Recent financial and accountability changes in general practice: an unhealthy intrusion into medical autonomy, Financial Accountability and Management, 8(2): 129-48.
43. Levitt, R. (1976) The Reorganised National Health Service, 1st edn, London: Croom Helm.
44. McSweeney, B. (1994) Management by Accounting in Hopwood, A.G. and Miller, P. (eds). Accounting as Social and Institutional practice, Cambridge: Cambridge University Press.
45. Mellett, H. (1992) 'The application of depreciation accounting to the National Health Service', Accounting, Business and Financial History, 2: 161-79
46. Miller, P. and O'Leary, T. (1987) 'Accounting and the construction of the governable person', Accounting, Organizations and Society, 12, 3: 235-65.
47. Ministry of Health (1920) Consulate Council and Medical and Allied Services, Interim report on the future provision of medical and allied services. (The Dawson Report), London: HMSO.
48. Ministry of Health (1948) Statutory Instrument 1414, London: HMSO.
49. Ministry of Health (1950) Hospital Circular RHB (50)16, London: HMSO.
50. Ministry of Health (1955) Report of the Working Party on Hospital costing, London: HMSO.
51. Ministry of Health (1956) Hospital Costing, Circular (56)77, London: HSMO.
52. Montacute, C. (1962) A Critical Survey of Costing as an Aid to the Management of Hospitals.
53. Morgan, E.V. and Thomas, W.A. (1969) The Stock Exchange, Its History and Functions, London: Elek Books.
54. Nuffield Provisional Hospital Trust (1952) Report of the Experiment in Hospital Costing, Oxford: Oxford University Press.
55. Parker, R.H. (1993) 'The scope of accounting history: a note', Abacus, 29 106-10.
56. Perkin, H. (1989) The Rise of the Professional Society, London: Routledge.
57. Perrin, J. (1988) Resource Management in the NHS, Van Nostrand Reinhold (UK).
58. Pettigrew, A. (ed.) (1987) The Management of Strategic Change, Oxford: Basil Blackwell.
59. Perrin, J. et al. (1978) Management of Financial Resources in the NHS, Royal Commission on the NHS, Research Paper No. 2 (HMSO).
60. Pettigrew, A., Ferlie, E. and McKee, L. (1992) Shaping Strategic Change, Making Change in Large Organizations, the Case of the National Health Service, London: Sage Publications.
61. Pinker, R. (1964) English Hospital Statistics, Heineman: London.
62. Porter, D.H. (1981) Emergence of the Past: A Theory of Historical Explanation, University of Chicago Press, Chicago and London.
63. Preston, A.M. (1992) 'The birth of clinical accounting: a study of the emergence and transformations of discourses on costs and practices of accounting in U.S. hospitals', Accounting, Organisations and Society, 17: 63-100.
64. Prochaska, F.K. (1992) Philanthropy and the Hospitals of London, The Kings Fund, 1897-1990, Clarendon Press: Oxford.
65. Rea, D.M. (1994) 'Better informed judgements: resource management in the NHS', Accounting Auditing and Accountability Journal, 7: 86-110.
66. Rivett, G. (1984) The Development of the London Hospital System 1823-1982, London: King Edwards' Hospital Fund for London.
67. Ross, J.S. (1952) The National Health Service in Great Britain, London: Oxford University Press, London.
68. Searle, G.R. (1971) The Quest for National Efficiency, A Study in British Politics and Political Thought, 1899-1914, Oxford: Blackwell.
69. Stone, J.E. (1924, 1936, 1953) Hospital Accounts and Financial Administration, London, Faber and Faber.
70. Stone, J.E. (1924) 'Accounting in relation to hospital administration', The Hospital and Health Review, June: 183-4.
71. Stone, J.E. (1954) Hospital Organisation and Management, 4th edn, Faber and Faber, London.
72. Titmuss, R.M. (1950) Problems of Social Policy, London: HMSO.
73. Vollmers, G.L. (1996) 'Academic cost accounting from 1920-1950: alive and well', Journal of Management Accounting Research, 8: 183-99.
74. Webster, C. (1988) The Health Services Since the War, Vol 1, London: HMSO Publications.
75. Webster, C. (1998) The National Health Service, A Political History, Oxford: Oxford University Press.